Analysis of collection and distribution of customs payments of the Eurasian Economic Union countries and measures for their improvement

Customs payments and fees are an important regulator of the state's participation in the system of foreign economic relations. They provide a significant share of the income of many States and determine their place in the international division of labor. The practice of levying and ensure their payment shows that as a result of the needs of economic development, and imperfection of the mechanism of their administration brings to the country not only significant financial losses, but additional damage to law-abiding domestic producers, whose products are becoming uncompetitive, and the desire for evasion of customs duties leads to a decrease in the efficiency of customs and tariff regulation in General.